When to Register as Self-Employed
You must register with HMRC as self-employed if your self-employment income exceeds ยฃ1,000 in a tax year (the trading allowance). The deadline is 5 October following the end of the tax year in which you became self-employed. If you started in 2024/25, register by 5 October 2025.
There is no need to wait until you earn money โ you can register as soon as you start trading. Registering early gives you more time to get comfortable with the system before your first return is due.
What You Need to Register
- โA Government Gateway user ID and password (create one if needed at gov.uk)
- โYour National Insurance number
- โYour date of birth and contact details
- โA description of your self-employed work
- โThe date you started self-employment
What Happens After Registration
HMRC will send your Unique Taxpayer Reference (UTR) to your registered address within 10 working days. Keep this safe โ you need it every time you file a return or contact HMRC about your Self Assessment account. The UTR is a 10-digit number that permanently identifies your tax record.
You will then need to file a Self Assessment return by 31 January each year, reporting your income and expenses. See Self Assessment guide for the full process. If you miss the 5 October registration deadline, register as soon as possible โ HMRC may waive penalties for first-year lateness if there is a reasonable excuse.
Do I Need to Register if I Have a Job Too?
Yes. If you are employed and also doing self-employed work that earns more than ยฃ1,000 in a tax year, you must register for Self Assessment. Your employment income is handled through PAYE by your employer, but your self-employment income and expenses are reported separately through your tax return. HMRC reconciles both at year-end.